从动态视野来看待学生就业,其包含了应聘、岗位适应、独立工作等三个阶段。在强调会计实务操作能力的同时,业务学习能力、岗位职责意识等元素,都应被看作是促进学生就业的重要方面。构建教学知行统一模式在于,建立知行统一的教学意识、充实理论教学的两种元素,以及优化实训教学的内容设计。 From a dynamic perspective on student employment, which includes the candidates, job adaptation, independent work of three stages. While stressing the practical ability of accounting practice, the elements of business learning ability and job responsibility awareness should all be regarded as important aspects of promoting students’ employment. Constructing a unified model of teaching and learning lies in establishing a unified teaching knowledge and knowledge, enriching the two elements of theoretical teaching and optimizing the content design of practical teaching.